Knowledge

(„Official Gazette of the RS“,no 1/2019 and 39/2023) The Government of the Republic of Serbia has adopted the Regulation on Amendments to the Regulation on Determining Criteria for Granting Incentives for Attracting Foreign Direct Investments (“Official Gazette of RS”, No. 1/2019 and 39/2023, hereinafter referred to as the “Regulation“), which has been in force since May 20, 2023. Similar to previous years, the Regulation provides detailed rules on criteria, conditions, and methods for attracting foreign direct investments, as well as

(„Official Gazette of the Republic of Serbia“, no. 35/2023) In the Official Gazette of the Republic of Serbia No. 35 as of April 29th, 2023, the new Law on Occupational Safety and Health (hereinafter: “the Law“) was published and has since entered into force on the eighth day from the date of its publication, i.e. on May 7th, 2023. With the entry into force of the new Law, the aim of which is to improve the existing safety system and

(“Official Gazette of RS”, no. 10/2023) In the Official Gazette of the Republic of Serbia, number 10 of 9 February 2023, the Law on the Organization of Courts (hereinafter: the “Law”) was published, which entered into force on the day of its publication in the Official Gazette of the Republic of Serbia, i.e. on 9 February 2023, and is applied from the day of the constitution of the High Council of the Judiciary. At that point the Law on the Organization

(Official Gazette of the Republic of Serbia, No. 7/2023 & 15/2023) In the Official Gazette of the Republic of Serbia No. 7 of 31 January 2023, the Rulebook on Amendments to the Rulebook on Value Added Tax (hereinafter: the ‘Rulebook’) was published, which entered into force on 1 February 2023. In addition, amendments to the Rulebook published in the Official Gazette of the Republic of Serbia No. 15/2023 of 24 February  2023, entered into force on 1 March 2023. The

(“Official Gazette of the Republic of Serbia”, No. 6/2023) The harmonized non-taxable dinar amounts of personal income tax, as well as the harmonized dinar amounts from Article 13, paragraph 3 of the Law on Mandatory Social Insurance (“Official Gazette of RS”, no. 84/04, 61/05, 62/06, 5/ 09, 52/11, 101/11, 7/12, 8/13, 47/13, 108/13, 6/14, 57/14, 68/14, 5/15, 112/15, 5/16, 7/17, 113/17, 7/18, 95/18, 4/19, 86/19, 5/20, 153/20, 6/21, 44/21, 118/21, 10/22 and 138/ 22) were published in the Official Gazette

(„Official Gazette of the Republic of Serbia No. 138/2022) The National Assembly of the Republic of Serbia at the session held on 09.12.2022. adopted the amendments to the Law on Value Added Tax, the Law on Tax Procedure and Tax Administration, the Law on Property Taxes, as well as the Law on Contributions for Compulsory Social Insurance and the Law on Pension and Disability Insurance. Amendments to the aforementioned laws were published in the Official Gazette of the Republic of

The Development Agency of Serbia (hereinafter referred to as “DAS”) has published a Public Call for Participation in the Support Program for the Development of Competitiveness (hereinafter referred to as the “Program”). The goal of the Program is to improve the competitiveness, safety and quality of products and services, to facilitate access to the market, as well as to increase the level of use of standards in production, business and product certification. The right to participate in Program and use the grants

(“Official Gazette of RS”, No. 14/2022, “Law”) The Law on Social Entrepreneurship (“Official Gazette of RS”, No. 14/2022, “Law”) entered into force on February 15th, 2022 and as of November of the current year, legal entities (companies, associations and other entities) as well as entrepreneurs who are registered with the Business Registers Agency have the possibility of acquiring the status of social entrepreneurship. In accordance with the provisions of the Law, social entrepreneurship is the performance of activities of general

(“Official Gazette of the Republic of Serbia”, No. 67/2022) In the Official Gazette of the Republic of Serbia No. 67 of June 17, 2022 the Decree Determining the Criteria for Granting Incentives to Employers who Employ Newly Settled Persons in the Republic of Serbia (hereinafter: the “Decree”) was published, which entered into force on the day following its publication in the Official Gazette of the Republic of Serbia, i.e. on 18.06.2022. The aim of this Decree is to enable, through

(“Official Gazette of the Republic of Serbia“ No. 48/2022) In the Official Gazette of the Republic of Serbia No. 48 from 15 April 2022, the Rulebook on Conditions and Manner of Exercising the Right to Tax Exemption Based on Salaries of Research and Development Employees (hereinafter: the “Rulebook”) was published and entered into force on the following day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. as of 16 April 2022. In particular, the

We would like to inform you that on 8 April 2022 Amendments to the set of legal acts regulating electronic invoices have been introduced, including the Decree on conditions and manner of using electronic invoices, the Decree on conditions and manner of storing and making available electronic invoices, the Rulebook on manner and procedure of registration for access to electronic invoices, system of electronic invoices and data available in the system of electronic invoices, as well as the Rulebook on

(“Official Gazette of the Republic of Serbia”, No. 18/2022) In the Official Gazette of the Republic of Serbia No. 18 from 11 February 2022, the Decree on Determining the Criteria for Granting Incentives for Attracting Direct Investments in Automation of Existing Capacities and Innovation (hereinafter: the “Decree”) was published and entered into force on the eighth day from the date of its publication in the Official Gazette of the Republic of Serbia, i.e. on 19 February 2022. Companies engaged in manufacturing activities